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Manage compliance information

Manage information for Sharing Economy Reporting Regime

As required by the Sharing Economy Reporting Regime (SERR), Apple collects specific information from Australian content providers who sell digital content through Apple’s digital platforms and share this information with the Australian Taxation Office (ATO).

Who is reported

Apple is required to report on developers who reside in Australia and sell apps through the App Store during the period.

Specific exemptions: Apple isn’t required to report your information if you classify as:

  • A government entity;

  • A publicly listed entity or a wholly owned subsidiary of a publicly listed entity;

  • A substantial supplier, which is broadly a developer who has made at least $1,000,000 (including GST) over 12 months in total supplies facilitated by an Apple entity. This exemption only applies for the Apple entity where this threshold is met

What info will be reported

To meet the SERR requirements, Apple is required to report the following details to ATO:

For individuals

  • General Information: First, middle (if provided), and last name, address, ABN, date of birth, email address, phone number, description of digital content

  • Financial Account Information: Bank account name where the proceeds are paid or credited, bank account details, and name of holder of account (if different from the Apple Developer Program Account Holder name)

  • Transactional Information: Number of transactions (payments received) in the quarter, total end customer sales less Apple's commission in the quarter (excluding GST)

For organizations

  • General Information: Registered business name, address, ABN, email address, phone number, description of digital content

  • Financial Account Information: Bank account name where the proceeds are paid or credited, bank account details, and name of holder of account (if different from the Apple Developer Program Account Holder name)

  • Transactional Information: Number of transactions (payments received) in the quarter, total end customer sales less Apple's commission in the quarter (excluding GST)

Note: Your transactions will be reported in the reporting period in which you’re paid by Apple. Transaction amounts will be reported to ATO in Australian dollars.

What to expect

The SERR reporting is a bi-annual obligation. Apple files one report by July 31 for the period of January 1 to June 30, and a second report by January 31 for the period of July 1 to December 31.

Please note that SERR does not change your tax obligations. The introduction of SERR does not change the requirement that you remain responsible for determining whether the proceeds you receive from Apple are subject to tax in any relevant jurisdiction, and, if applicable, complying with all relevant obligations that may arise. We recommend that you consult a tax advisor if you have any questions about your tax obligations.

Enter compliance information for SERR

Required role: Account Holder or Admin. View role permissions.

  1. In the homepage, click Business.

  2. On the Agreements tab, scroll down to the Compliance section.

  3. Next to Sharing Economy Reporting Regime click Add Info.

  4. Indicate if your company is a publicly listed entity or wholly owned subsidiary of a publicly listed entity, then click Done.

It's your responsibility to keep your account information available to Apple up to date.

If you have any tax questions, please consult the Australian Taxation Office or contact your tax advisor.

For answers to privacy questions, please contact the Apple Data Protection Officer.